With black and white negs, its as easy as shooting the frame with a digital camera on a tripod, with a decent lens or its built in macro mode, open your favorite image editing software, open the file, then inverting it.
However with C-41 or similar color negs, its a little more complicated. You have to deal with the color negative's color cast - that brownish hue color negs have to them. It makes it a whole lot easier if you have an unexposed frame of the same neg type. If not you need to take a sample of the negative that wasn't exposed, Invert that, then overlay that on your working file in the subtractive layer mode in photoshop.
I haven't done this in a few years, but I do remember it working pretty well. Of course its 1000x better to use a negative scanner or flatbed scanner with a transparency adapter.
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I forgot to mention that negs need to be back lit with diffuse white light for it to work.
. Oh! Most photo-processing places will scan them to CD/DVD for a small fee. Some even have DIY kiosks that will allow you to do minor editing (cropping, redeye removal, &c;) before saving to disc.
Why not try simply scanning them into WPaint or some similar program. Then open the resulting jpeg - and invert the colours. I haven't tried it, but that would be the first thing I'd try. In fact, I think I WILL try it.
You can do it with a light-box (the kind where there is a diffuse light shining through the working surface) and a digital camera on a tripod.
Use the camera's macro function to fill the whole shot with the image of the negative. You can then use ordinary image-editing software to flip the negative image to positive.
. Years ago, I had a flat-bed scanner with a negative attachment. Somebody probably still makes them.